High Court Condones Delay in Filing Appeal caused by Pendency of Section 168A Proceedings; Directs Appellate Authority to Hear Case on Merits ISSUE Whether the delay in filing an appeal under Section 107 beyond the statutory limitation period can be condoned when the non-filing was attributed to the confusion arising from the pendency of adjudication/notifications… Read More »

Non-Filling of Part-B (Vehicle Number) in E-Way Bill is a Technical Error; High Court Restores Appellate Order Imposing General Penalty Instead of Detention Penalty ISSUE Whether the non-filling of the vehicle number in Part-B of the E-way bill justifies the imposition of a heavy penalty under Section 129 (detention and seizure), or if it constitutes… Read More »

Renting of Residential Dwelling to Commercial Entity for Hostel Use Exempt from GST (Pre-18.07.2022); Exemption is Activity-Centric, Not Person-Centric   ISSUE Whether leasing a residential building to a commercial entity (registered company), which sub-leases it as a hostel for students and professionals, qualifies for GST exemption under Entry 13 of Notification No. 9/2017-Integrated Tax (Rate)… Read More »

ECL Blocking Quashed: High Court Directs Immediate Unblocking to Enable Return Filing, Following ‘K-9 Enterprises’ Ruling ISSUE Whether the blocking of the petitioner’s Electronic Credit Ledger (ECL) by the Revenue authorities, which prevented the filing of GST returns, was sustainable in law, considering the procedural safeguards and the precedent set by the Division Bench. FACTS… Read More »

Differential GST Reimbursement: Karnataka High Court Sets Formula for Transition of Ongoing Works Contracts (KVAT to GST)   ISSUE How should the tax liability be determined for Government works contracts executed during the transition period (pre and post-01.07.2017), and is the contractor entitled to reimbursement/refund of the differential tax burden caused by the shift from… Read More »